Acme Company's budgeted monthly sales for the first quarter are as follows:

For its credit sales, Acme collects $40\%$ in the month of the sale, $30\%$ in the month following

the sale, and $30\%$ in the second month following the sale. The accounts receivable balance on

January $1$ is $$77,000,$ of which $$48,000$ represents uncollected December and $$29,000$

represents uncollected November sales. What are the total budgeted cash collections during

the month of January?

$$301,000$

$$255,000$

$$80,000$

$$191,000$